M/S. Mysore Acetate and Chemicals Vs. Commissioner of Central Excise, - Court Judgment

Excerpt:

1. shri. niranjana gowda, manager (finance) appeared on behalf of the respondents, and requested that the matter be decided on merits.2. on the other hand smt. radha arun, d.r. appearing for the revenue submitted that commissioner (appeals) has dismissed the appeal for non-compliance in terms of section 35 f. as can be seen from impugned order it is not clear whether an opportunity was granted to the party before deciding the case. in view of this, the matter is remanded to the concerned commissioner (appeals) to decide the case afresh and pass an appropriate order in accordance with law on providign an opportunity to the party. thus this appeal is disposed of in the above terms.

Judgment:

1. Shri. Niranjana Gowda, Manager (Finance) appeared on behalf of the respondents, and requested that the matter be decided on merits.

2. On the other hand Smt. Radha Arun, D.R. appearing for the revenue submitted that Commissioner (Appeals) has dismissed the appeal for non-compliance in terms of Section 35 F. As can be seen from impugned order it is not clear whether an opportunity was granted to the party before deciding the case. In view of this, the matter is remanded to the concerned Commissioner (Appeals) to decide the case afresh and pass an appropriate order in accordance with law on providign an opportunity to the party. Thus this appeal is disposed of in the above terms.